إدراك شركات الإسمنت الليبية لأهمية الافصاح البيئي وأثره على جودة القوائم المالية: دراسة حالة

الملخص EN

The main objective of this study is to identify the impact of Libyan cement companies' awareness of the importance of environmental disclosure on the quality of financial statements, The aim of study was to identify on the influence of Awareness of Libyan cement companies of the importance of environmental disclosure on financial Statements Quality, The aim of study was to identify on the influence of environmental accounting disclosure on financial Statements Quality.

For implementing the study goal, the study used the descriptive analytical approach through a questionnaire survey conducted and distributed on a random sample of (90) financial employees and internal auditors that working in all cement companies, and at the end (83) questionnaires were returned A valid form for analysis, at a rate of (90.22%).

The research has reached a number of findings: There is a significant effect of statistical significance for the Libyan cement companies' awareness of the importance of environmental disclosure on the quality of the financial statements, Based on the results of the study, the researcher recommended the need to focus on holding conferences, scientific seminars and specialized workshops To increase the persuasion of the higher managements of the Libyan cement companies of the importance of environmental accounting and its application procedures, and its positive impact on the quality of the financial statements.